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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Sonia Sischa Eka Putri
Universitas Islam Negeri Sultan Syarif Kasim Riau
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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THE EFFECT OF THE COMPANY’S SIZE, AUDIT QUALITY, PROFIT MANAGEMENT AND FAMILY OWNERSHIP ON THE COMPANY’S TAX AGGRESSIVENESS Arridho Abduh; Iin Saputra; Sonia Sischa Eka Putri
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1409

Abstract

ABSTRACT The study aims to empirical test the impact of the company’s size, audit quality, profit management and family ownership on the company’s tax aggressiveness. The independent variables of this research were the measure of a company measured in natural logarithms of its total assets, the quality of audits measured using dummy variables, profit management measured by profit distribution approach and family ownership measured by dummy variables. Whereas the dependencies in this research are tax aggressiveness that is calculated by using ETR. The data in this research is secondary. The sample used in this research is a manufacturing company listed in the BEI period 2016-2019. The population in this research is 193 companies and the number of 62 companies with a total observation of 248 samples. Sampling samples using impressive sapling methods. Hypothetical testing done by using multiple linear regression analysis. Research shows that the quality of the audit does not affect the company’s tax aggressiveness, corporate size, profit management and family ownership reflect tax aggressiveness. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh ukuran perusahaan, kualitas audit, manajemen laba dan kepemilikan keluarga terhadap agresivitas pajak perusahaan. Variabel independen penelitian ini adalah ukuran perusahaan yang diukur dengan logaritma natural dari total aset yang dimiliki perusahaan, kualitas audit yang diukur menggunakan variabel dummy, manajemen laba yang diukur dengan pendekatan distribusi laba dan kepemilikan keluarga yang diukur dengan variabel dummy. Sedangkan variabel dependen dalam penelitian ini adalah agresivitas pajak yang dihitung dengan menggunakan ETR. Data dalam penelitian ini adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2016-2019. Jumlah populasi dalam penelitian ini adalah 193 perusahaan dan jumlah sampel sebanyak 62 perusahaan dengan total observasi sebanyak 248 sampel. Penentuan sampel dengan menggunakan metode purposive sampling. Uji hipotesis yang dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas audit tidak berpengaruh terhadap agresivitas pajak perusahaan, ukuran perusahaan, manajemen laba dan kepemilikan keluarga berpengaruh negatif terhadap agresivitas pajak.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Kepala Desa di Kabupaten Kuantan Singingi dan Kabupaten Kampar Sonia Sischa Eka Putri; Pivit Septiary Chandra
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.421

Abstract

This study aims to see the effect of clarity of budget targets, internal control systems, motivation and organizational commitment to the performance of village heads in Kuantan Singingi and Kampar districts. This research was conducted in 2020 to see the performance of the village head, this is because there are still problems related to the performance of the village head that the community complains about, therefore the authors want to measure whether the clarity of budget targets, internal control systems, motivation and organizational commitment have an effect on the performance of the village head. The type of data used is primary data by using questionnaire method of data collection.. The sample in this study were village heads totaling 60 people. The results of this study indicate that the clarity of budget targets has an influence on the performance of the village head, the internal control system has an influence on the performance of the village head, motivation and organizational commitment also has an influence on the performance of village heads in Kuantan Singingi and Kampar Districts. From all the testingist done it can be concluded that the variables of budget targets, internal control systems, motivation and organizational commitment that it used to explain 63% of villages head performance. While there meaning 37% are influence do rexplained by other variables not included in this study.
Penerimaan Pajak Rumah Kos di Kota Pekanbaru saat Pandemi Covid-19 Sonia Sischa Eka Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.831

Abstract

Boarding houses are one of the fastest growing forms of business in the city of Pekanbaru, where boarding houses are one of the fastest growing businesses and have an impact on local tax revenues. The boarding house tax contributes to regional income in order to increase the Pekanbaru city's regional budget with a tax rate of 2.5%. This study aims to see the impact of taxation on boarding houses during the COVID-19 pandemic. This study uses a descriptive qualitative approach. data were obtained from 15 informants with the criteria of having a boarding house with more than 10 rooms. This research was conducted by observing and interviewing the owners of the boarding house in order to find out the understanding of the obligations of business owners to their business taxes. The results of the study show that boarding house owners in 2020-2021 cannot pay their tax obligations as usual due to the pandemic, boarding houses have a very strong impact, tenants who are usually workers and students do not use boarding houses during the pandemic. In addition, regional tax revenues have also decreased in almost all tax objects, seen from boarding house taxation, income has decreased significantly so that regional budgets are also affected due to the COVID-19 pandemic.
Analisis Pelaksanaan Kebijakan Kota Layak Anak (Studi Kasus Pelaksanaan Program Ruang Bermain Ramah Anak di Ruang Terbuka Hijau Kacang Mayang Kota Pekanbaru) Pivit Septiary Chandra; Sonia Sischa Eka Putri
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 3 No 1 (2021): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)
Publisher : Laboratorium Jurusan Ilmu Administrasi Negara Fakultas Ilmu Sosial Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmiap.v3i1.261

Abstract

This study aims to see the implementation of child-friendly city policies in the Kacang Mayang Green Open Space, Pekanbaru City. This type of research is qualitative with descriptive analysis. Qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people and observed behavior from the phenomena that occur. This study examines the facts of the implementation of the Child Friendly Playroom Program in Pekanbaru City. The data collection technique in this research uses literature study by collecting data and documents from various references that will be used as references. The results of this study are that the implementation of child-friendly city policies (a case study of the implementation of the Child Friendly Playroom Program in the Kacang Mayang Green Open Space in Pekanbaru City) has gone well. This is shown by the availability of adequate facilities, infrastructure and facilities to become child-friendly green open spaces. Received a good assessment and determined that Pekanbaru's Kacang Mayang Green Open Space was suitable for children, proving the government's commitment to realizing a child-friendly city through the provision of child-friendly green open spaces. In implementing child-friendly city policies, there are several factors that influence, namely: completeness of the facilities; Accessibility; Safety and comfort; Government commitment.
Faktor-faktor yang mempengaruhi kinerja karyawan di Kota Pekanbaru Sonia Sischa Eka Putri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 1 No. 2 (2021): Article Research Volume 1 Nomor 2, Juli 2021
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i2.1018

Abstract

This study aims to examine : The influence of good corporate governance, organizational culture, motivation competence, leadership style and utilization of information technology on the employee performance. The study was conducted at companies in the Pekanbaru City. This research was conducted on 87 people who work in the 20 companies in the city of Pekanbaru. The results showed that: good corporate governance has influence on employee performance where in its implementation it will have a positive impact on the organization, organizational culture has a role in organizational growth that will support performance, motivation of each individual will encourage the achievement of organizational targets through good employee performance, competencies possessed by human resources also become Important factors in achieving organizational goals, leadership style and the use of information technology also has an influence in employee performance in companies of Pekanbaru City.
Analisis Pengelolaan Keuangan Masjid di Kota Duri Riau Sonia Sischa Eka Putri
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.237 KB) | DOI: 10.31004/jptam.v6i2.4649

Abstract

Masjid adalah rumah ibadah bagi umat Islam di seluruh dunia dan merupakan organisasi non profit, Indonesia merupakan negara dengan mayoritas penduduk muslim dengan lebih dari 80% jumlah penduduk. Tingginya jumlah pemeluk agama Islam sejalan dengan banyaknya jumlah masjid di Indonesia. Dengan banyaknya jumlah masjid di Indonesia, diperlukan akuntabilitas dan transparansi dalam pengelolaan laporan keuangan masjid sebagai bentuk pertanggungjawaban pengurus masjid atas dana jamaah yang telah diberikan. Kota duri merupakan kota dengan jumlah masjid yang banyak, sehingga dapat menjadi gambaran terkait penyusunan laporan keuangan masjid. Penelitian ini bertujuan untuk mengkaji pengelolaan keuangan masjid di kota duri, penelitian ini menggunakan metode kualitatif, dimana peneliti melakukan observasi dan wawancara dengan 28 pengurus masjid di kota duri guna mengetahui pengelolaan keuangan masjid dan pengelolaan keuangan masjid. pernyataan yang disajikan. Hasil penelitian menunjukkan bahwa laporan keuangan masjid belum tercatat sesuai dengan standar, kurangnya sumber daya yang dapat mencatat laporan keuangan, terbatasnya informasi yang dimiliki pengurus masjid terkait dengan laporan keuangan standar, pencatatan yang hanya menggunakan single entry bukannya double entry, pencatatan laporan keuangan masjid masih sangat sederhana, hanya berupa laporan kas yang dipajang di papan informasi setiap hari jumat.
Pengaruh Kualitas Sumber Daya Manusia, Lingkungan Kerja, Disiplin Kerja, Motivasi, Komitmen Organisasi dan Kepemimpinan terhadap Kinerja Karyawan di Kota Dumai Sonia Sischa Eka Putri; Saipul Al Sukri; Nasrullah Djamil
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.9171

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, Lingkungan Kerja, Disiplin Kerja, Motivasi, Komitmen organisasi dan kepemimpinan terhadap kinerja karyawan di Kota Dumai. Penelitian ini dilakukan kepada karyawan yang bekerja di Kota Dumai dan bekerja pada 9 perusahaan di Kota Dumai. Penelitian ini menggunakan data primer, dimana data penelitian diperoleh langsung dari responden berupa kuisioner yang berisi pertanyaan terstruktur. Hasil penelitian menunjukkan bahwa secara keseluruhan variable yaitu kualitas sumber daya manusia, Lingkungan Kerja, Disiplin Kerja, Motivasi, Komitmen organisasi dan kepemimpinan memiliki pengaruh terhadap kinerja karyawan. Dimana kinerja karyawan yang baik akan didukung oleh sumber daya manusia yang andal, lingkungan kerja yang nyaman, disiplin kerja yang baik, motivasi yang tinggi, komitmen organisasi dan kepemimpinan yang berjalan dengan lancer antara setiap bagian perusahaan.
Co-Authors Arridho Abduh Iin Saputra Nasrullah Djamil Pivit Septiary Chandra Saipul Al Sukri